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A query was raised regarding how to execute an attachment on the severance pay of a worker who has left the company. The Directorate General for Legal Services (DGT) ruled that the attachment limits set out in the Civil Procedure Law apply to all amounts remunerating actual work, including extra payments and paid leave.
This ruling clarifies that legal protections against the seizure of wages extend to all forms of remuneration, ensuring that severance payments and bonuses are subject to the same statutory limits as regular monthly salaries.
The tax team reviews your specific situation.
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